West Main Recreation Corp

Tax-deductible

Conway, NH501(c)(3)Recreation & SportsEIN 04-3377720

Public ice arena providing mt washington valley residents with ice recreation opportunities.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 25 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
to officers and key staff · 15% of spending
Top officer’s pay higher than 75% of similar orgs
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $114K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$159K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$421K
-13% vs prior year
Spent
$452K
To programs
81%
Net assets
$1.9M
By yearFY2021–FY2025
Revenue
$421K
FY2025▼ -13%
Revenue by fiscal year
FY2021$450K
FY2022$431K
FY2023$424K
FY2024$485K
FY2025$421K
Expenses
$452K
FY2025▼ -4%
Expenses by fiscal year
FY2021$359K
FY2022$430K
FY2023$440K
FY2024$472K
FY2025$452K
Net assets
$1.9M
FY2025-0.2%
Net assets by fiscal year
FY2021$1.8M
FY2022$1.8M
FY2023$1.8M
FY2024$1.9M
FY2025$1.9M

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $368K Management & general 18% · $82K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$67,239Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Erwin D Woodbury III’s $67K as Exec Director is at the 75th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Erwin D Woodbury III$67,239$70,102$65,676$59,693$61,719

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See West Main Recreation Corp executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers ice skating and recreation for local residents.

Provided by the organization

This section is blank until West Main Recreation Corp claims this page.

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1 program service account for $368K of program spending, described in the organization's own filed words · FY2024.
01

The organization's purpose is the operation of a public ice arena in conway, NH providing the public, schools, clubs, youths, and families with a place to gather and enjoy ice skating and related recreational activities.

$368Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 2 funders$114K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$421K
Ln 12
Fees for servicesLn 2g$331K
Gifts and grantsLn 1h$86K
Investment incomeLn 3$15K
Money outPt IX
$452K
Ln 25
Programscol B$368K
Managementcol C$82K
Fundraisingcol D$2K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$475K
Total assetsLn 16$2.0M
LiabilitiesLn 26$159K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$86K
Fees for servicesLn 2g$331K
Investment incomeLn 3$15K
Gains on assetsLn 7$5K
Total revenueLn 12$421K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$411K
Cash and savings togetherLn 1–2$475K
Land, buildings, equipmentLn 10c$1.5M
Total assetsLn 16$2.0M
LiabilitiesLn 26$159K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 512
VolunteersI 625
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$478K$475K
Land, buildings, equipmentLn 10c$1.5M$1.5M
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$160K$159K
Net assetsLn 32$1.9M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$67K$24K$44K
Other salaries and wagesLn 7$35K$33K$2K
Payroll taxesLn 10$10K$5K$5K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$708$708
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$4K$4K$99
Depreciation, depletion and amortizationLn 22$90K$89K$1K
InsuranceLn 23$23K$21K$3K
Other expenses (24a–d)Ln 24$163K$148K$15K
All other expensesLn 24e$39K$28K$9K$2K
Total functional expensesLn 25$452K$368K$82K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $421K$452K−$31K$1.9M 990 PDF
FY2024 $485K$472K$13K$1.9M 990 PDF
FY2023 $424K$440K−$16K$1.8M 990 PDF
FY2022 $431K$430K$54$1.8M 990 PDF
FY2021 $450K$359K$92K$1.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $421,270 across 7 lines filed
Lines not itemized here account for −$10,802 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$85,614
VIII-1h Total contributions, gifts and grants$85,614
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $330,849$330,849
VIII-3 Investment incomeExcluded from tax $10,030$10,030
VIII-6 Net rental income or lossExcluded from tax $375$375
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,204$5,204
VIII-12 Total revenueRelated to mission $319,615 · Unrelated business $432 · Excluded from tax $15,609$421,270
Part IX · Statement of functional expenses $452,323 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,534 · Management $43,705$67,239
IX-7 Other salaries and wagesPrograms $32,788 · Management $2,475$35,263
IX-10 Payroll taxesPrograms $5,182 · Management $4,700$9,882
IX-11c Accounting feesManagement $1,675$1,675
IX-12 Advertising and promotionPrograms $10,788$10,788
IX-13 Office expensesManagement $708$708
IX-19 Conferences, conventions and meetingsPrograms $6,000$6,000
IX-20 InterestPrograms $4,180 · Management $99$4,279
IX-22 Depreciation, depletion and amortizationPrograms $89,196 · Management $1,281$90,477
IX-23 InsurancePrograms $20,600 · Management $2,845$23,445
IX-24 Other expenses (24a–d)Programs $148,101 · Management $15,135$163,236
IX-24e All other expensesPrograms $27,886 · Management $9,278 · Fundraising $2,167$39,331
IX-25 Total functional expensesPrograms $368,255 · Management $81,901 · Fundraising $2,167$452,323
Part X · Balance sheet $2,016,824 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $17,649$63,768
X-2 Savings and temporary cash investmentsStart of year $460,784$411,212
X-4 Accounts receivableStart of year $12,771$5,176
X-8 Inventories for sale or useStart of year $12,231$19,231
X-9 Prepaid expenses and deferred chargesStart of year $559$5,911
X-10c Land, buildings and equipment, netStart of year $1,465,436$1,463,110
X-14 Intangible assetsStart of year $51,968$48,416
X-16 Total assetsStart of year $2,021,398$2,016,824
X-17 Accounts payable and accrued expensesStart of year $17,042$20,317
X-26 Total liabilitiesStart of year $159,919$159,269
X-32 Total net assets or fund balancesStart of year $1,861,479$1,857,555
X-33 Total liabilities and net assetsStart of year $2,021,398$2,016,824
Part XI · Reconciliation of net assets $1,857,555 net assets at year end
XI-1 Total revenue$421,270
XI-2 Total expenses$452,323
XI-3 Revenue less expenses−$31,053
XI-4 Net assets at start of year$1,861,479
XI-5 Net unrealized gains (losses) on investments$27,129
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,857,555

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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